Personal income tax reforms: A genetic algorithm approach

M Morini, S Pellegrino - European Journal of Operational Research, 2018 - Elsevier
Given a settled reduction in the present level of tax revenue, and by exploring a very large
combinatorial space of tax structures, in this paper we employ a genetic algorithm in order to …

Local taxation and urban development. Testing for the side-effects of the Italian property tax

S Bimonte, A Stabile - Ecological Economics, 2015 - Elsevier
Land is an essential yet limited natural resource. Its current unsustainable use asks for a
better understanding of the main determinants of urban expansion. A heuristic approach is …

Urban sprawl and property tax of a city's core and suburbs: Evidence from Italy

B Ermini, R Santolini - Regional Studies, 2017 - Taylor & Francis
Urban sprawl and property tax of a city's core and suburbs: evidence from Italy. Regional
Studies. A city's core and suburban property tax differentials can affect sprawl within an …

Accounting for tax evasion profiles and tax expenditures in microsimulation modelling. The BETAMOD model for personal income taxes in Italy

A Albarea, M Bernasconi, C Di Novi… - University Ca'Foscari …, 2015 - papers.ssrn.com
The paper presents the main characteristics of BETAMOD, a static microsimulation model
that reproduces the Italian personal income tax (IRPEF), as well as local income taxes …

The static microsimulation model of the Italian Department of Finance: Structure and first results regarding income and housing taxation

F Di Nicola, G Mongelli, S Pellegrino - Economia pubblica: XLII, 2 …, 2015 - torrossa.com
In this paper we present a first attempt to devedop a representative and fdexibde static tax-
benefit microsimudation moded, based on an exact match among a representative sampde …

Quantifying the redistributive effect of the erosion of the italian personal income tax base: a microsimulation exercise

S Boscolo - Economia pubblica: XLVI, 2, 2019, 2019 - torrossa.com
In recent years several sources of income have been excluded from the Italian Personal
Income Tax (PIT) base and subject to alternative proportional systems or totally exempt from …

Static models

J Li, C O'Donoghue, J Loughrey… - Handbook of …, 2014 - emerald.com
Social science microsimulation models are usually categorised as 'static'or 'dynamic'. Static
models take individual characteristics and behaviours as exogenous. These models are …

The revaluation of base values in property tax: simulations for tuscany

C Agnoletti, C Bocci, C Ferretti, P Lattarulo - Scienze Regionali, 2020 - rivisteweb.it
This study estimates the possible tax-revenue and distributive effects deriving from the
revaluation of the real estate values on which property taxation is based. In many European …

On measuring inequity in taxation among groups of income units

MG Monti, S Pellegrino… - Review of Income and …, 2015 - Wiley Online Library
In this paper a method for analyzing the fairness of an income tax system when portioning
the population into heterogeneous socio‐economic groups is proposed. The equitable tax …

Fiscal reforms during fiscal consolidation: the case of Italy

G Arachi, V Bucci, E Longobardi, PM Panteghini… - … /Public Finance Analysis, 2012 - JSTOR
We discuss the strengths and weaknesses of the fiscal consolidation package adopted by
Italy in 2011. Estimated at 3.3% of GDP, the tax measures were introduced to reduce public …